苏州市实施中期财政规划管理改革问题研究

Study on the practice of medium-term fiscal planning reform in Suzhou

中期财政规划使政府财政支出更注重前瞻性和可持续性,近20年间全球已有超过100个国家实施了中期财政规划。中期财政规划在我国各级财政尚处于起步阶段,亟待从制度建设和工作实践两方面加以完善推进。本文试从中期财政规划的概念框架出发,基于苏州试点中期财政规划编制与管理的推进情况,分析改革遇到的难点问题,并提出进一步完善中期财政规划管理改革的对策建议。

Implementing the medium-term fiscal planning has been the important measures to take in the prospective and sustainable budget reform for more than 100 countries around the world in recent 20 years. Chinese government has just started the budget management reform including medium-term fiscal planning, which needs to be promoted in both institutional building and practical process. Based on medium-term fiscal planning reform practice in Suzhou, this paper analyzed the problems and difficulties in the reform and put forward ideas and suggestions for improving the medium-term fiscal planning reform.